Leave balances for 2026: carry-over rules and eligibility

Algeria

• PTO carry-over allowed: Yes

• Maximum number of PTO days: At the discretion of the client

• PTO days expire: At the discretion of the client

• Country rules are flexible. The local team can apply client policies where the law permits flexibility.

Angola

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: March 31 of the following year

• Any PTO days not taken by March 31 will lapse and will not be carried forward further, unless otherwise required by law or agreed under exceptional circumstances. 

• Annual leave cannot be converted into salary during employment, except upon termination.

Argentina

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: May 31 of the following year

Armenia

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: March 31 of the following year

• PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. Employers are not required by law to allow carryover and may refuse an employee’s request.

• If an employee avoids taking leave for 2.5 consecutive years (30 months), the employer can either schedule the leave unilaterally (assign the vacation dates) or pay a penalty.

• If an employee leaves the job with unused leave, including carried-over days, the employer must pay monetary compensation for those unused days in the final settlement.

Austria

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Annual leave expires 2 years after the end of the leave year in which it was earned. This means employees normally have the year of accrual plus 2 additional years to use their leave.

• Austrian court decisions have made it clear that leave does not expire automatically if an employer does not actively inform employees about their remaining entitlement and encourage them to take it.

Azerbaijan

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement

• PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement.

Bangladesh

• PTO carry-over allowed: Yes

• Maximum number of PTO days: A maximum of 60 days can be carried over, including the previous year’s earned leave

• PTO days expire: Carried-over PTO does not expire

• The employee may choose to receive cash in lieu of unused earned leave, but they are only allowed to cash out up to half of their earned leave at the end of the year, and this can only be done once per year.

Belgium

• PTO carry-over allowed: No. Leave cannot be carried over and must be used within the holiday year, by December 31. 

• If the employee is not able to take leave due to illness, accident, maternity, adoption, or parental leave, they can defer these days for up to 24 months (two years). It is especially important that the employer encourages workers to take all the vacation days they are legally entitled to; the worker cannot be disadvantaged because the employer does not authorize vacation time.

Bulgaria

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: June 30 of the following year

Canada

PTO carry-over allowed: Yes, required

Maximum number of PTO days: No limit on the number of PTO days that can be carried over

PTO days expire: 10 months after the end of the vacation year

Employers must ensure employees take their remaining minimum entitlement within this 10-month period. Employers are encouraged to schedule vacations for employees if they do not do so themselves within the year or the carryover period. It is good practice for employers to review vacation usage in the fall to ensure all employees have taken or scheduled at least their statutory minimum entitlement, minimizing any carryover.

Croatia

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: June 30 of the following year

Czech Republic

• PTO carry-over allowed: No

• Annual leave cannot be carried over to the next year, nor can it be paid out instead of being taken. The only exception is if the leave cannot be used for operational reasons; in that case, the employee is allowed to carry over leave, which must be used within 12 months after the year in which it was earned.

• PTO payout is only allowed at the end of employment, not during an ongoing employment relationship.

Dominican Republic

• PTO carry-over allowed: No

• All PTO must be used within the year.

Ecuador

• PTO carry-over allowed: Yes

• Maximum number of PTO days: Please see rules below

• PTO days expire: If vacation days are not taken within the allowed accumulation period, for example by the fourth year after they were earned, the first year’s entitlement is generally lost. Vacation must therefore be taken within the three-year carryover period or it may expire under the law.

• Employees may postpone using annual vacation for up to three consecutive years in order to accumulate it for use in the fourth year. This effectively allows an employee to accumulate up to four years’ worth of vacation in limited circumstances, for example up to 60 days based on the basic 15-day annual entitlement.

Georgia

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: December 31 of the following year

• PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. Employers are not required by law to allow carryover and may refuse an employee’s request.If an employee avoids taking leave for 2.5 consecutive years (30 months), the employer can either schedule the leave unilaterally (assign the vacation dates) or pay a penalty.If an employee leaves the job with unused leave, including carried-over days, the employer must pay monetary compensation for those unused days in the final settlement.

Germany

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 20 days, statutory leave only

• PTO days expire: March 31 of the following year

• Additional leave above the statutory minimum of 20 days may be carried over depending on company policy.

Ghana

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement

• PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement

• PTO carryover depends on company policy or contract, but is generally not encouraged.

Guatemala

• PTO carry-over allowed: No

Ireland

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: June 30 of the following year

• PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. In the case of certified illness, the employee is entitled to use unused leave within 15 months after accrual.

Israel

• PTO carry-over allowed: No

Italy

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: No statutory expiry, but employers must encourage employees to take leave shortly after carryover

• Each case should be analyzed separately. Please reach out to support@remofirst.com to confirm.

Ivory Coast (Côte d'Ivoire)

• PTO carry-over allowed: Yes, but with limitations (see rules below)

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: If mutually agreed between the employee and employer, the employee must take the carried-over PTO within 3 months after the reference period.In Ivory Coast, employees are entitled to 24 paid leave days per year after one year of service, equivalent to 2 days per month.

• The “reference period” for annual paid leave is the 12 months following the employee’s date of hire or the end of the previous leave period, not the calendar year.Generally, employees must take their annual leave within the reference year unless both parties agree otherwise. In that case, leave may be carried over to the following reference period, but must be taken within 3 months.

Jordan

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Carried-over PTO does not expire

• Carried-over PTO that has not been used within 2 years is recommended to be paid out.

Kenya

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Carried-over PTO does not expire

Kyrgyzstan

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Carried-over PTO does not expire

• Annual leave is granted after 11 months of employment. However, by agreement with the employer, it may also be granted after 6 months. After 11 months, the employee is required to take at least 14 calendar days of leave.

• If the leave is not used, it may be postponed and will accumulate until termination. Upon termination, all unused leave days are paid out.

Laos

• PTO carry-over allowed: Yes, but not defined by law

• Maximum number of PTO days: At the discretion of the client due to the lack of a statutory framework

• PTO days expire: At the discretion of the client due to the lack of a statutory framework

• Company policy must not reduce the minimum statutory annual leave entitlement.

Latvia

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Carried-over PTO does not expire.

Lebanon

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: Carried-over PTO does not expire

• Carried-over PTO that has not been used within 2 years is recommended to be paid out.

Luxembourg

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: March 31 of the following year

Montenegro

• PTO carry-over allowed: Yes

• Maximum number of PTO days: Maximum 10 PTO days

• PTO days expire: June 30 of the following year

Morocco

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: December 31 of the following year

Nepal

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: March 31 of the following year. If not used by then, carried-over PTO is paid out.

Netherlands

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 20 days, statutory leave only

• PTO days expire: June 30 of the following yearAdditional leave above the statutory minimum may follow company policy.

Nigeria

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No statutory limit on the number of PTO days that can be carried over; determined by company policy and must be in writing

• PTO days expire: No statutory expiry for carried-over PTO; determined by company policy and must be in writing

• There are no statutory laws governing PTO carryover.

Panama

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 60 days, maximum of 2 periods

• PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement “2 periods” means 2 years’ worth of PTO, or 60 days total

• Carryover requires a written agreement plus MITRADEL approval, and approval can be denied if it is considered harmful to the worker.When an employee takes saved days, a minimum of 15 days must come from Year 1’s block first, with the remainder taken later.

Peru

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 60 days, maximum of 2 periods

• PTO days expire: Should be used in the year after it is earned; fully expires (prescribes) after 4 years if the employer does not schedule it

• Employees receive 30 calendar days of PTO, including weekends, after 1 year of employment. Carryover is permitted, but requires written agreement from both sides. The employee must take at least 7 consecutive days before carrying over the remaining leave.

Philippines

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No statutory limit on the number of PTO days that can be carried over; determined by company policy and must be in writing

• PTO days expire: No statutory expiry for carried-over PTO; determined by company policy and must be in writing

• The client’s policy should be shared with RemoFirst so that, upon termination or resignation, the local team can make accurate calculations.

Poland

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: March 31 of the following year

Portugal

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: April 30 of the following year

• Employees must take at least 10 consecutive vacation days per year, except where the first year of employment is not a complete year.

Saudi Arabia

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 5 PTO days can be carried over

• PTO days expire: December 31 of the following yearAny remaining unused days beyond this limit will be forfeited.

Serbia

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: June 30 of the following year

• If annual leave is taken in parts, the first part should generally be used as at least 2 consecutive working weeks within the calendar year. This is generally not followed in practice, but is technically a legal requirement.

Singapore

• PTO carry-over allowed: Yes

• Maximum number of PTO days: 7 days of PTO can be carried over by default, but this can be increased if required by the client

• PTO days expire: March 31 of the following year by default, but this can be extended if required by the client

Spain

• PTO carry-over allowed: No

• Carrying over PTO is permitted, but only if the employee is unable to take leave in the current year and can provide adequate proof.Please check with support@remofirst.com to confirm on a case-by-case basis.

Switzerland

• PTO carry-over allowed: Yes

• Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract

• PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract. 

• There is, however, a statutory expiry period of 5 years. It is generally recommended to implement an expiry date of March 31 of the following year.Employers may determine the timing of vacation, while taking employees’ preferences into account where possible.

Tanzania

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: June 30 of the following year

Thailand

• PTO carry-over allowed: Yes

• Maximum number of PTO days: Up to 50% of entitled PTO days can be carried over, subject to the maximum balance

• PTO days expire: March 31 of the following year

Tunisia

• PTO carry-over allowed: Yes

• Maximum number of PTO days: Maximum 18 days; this can be increased at the client’s discretion

• PTO days expire: December 31 of the following yearEmployers are encouraged to ensure employees take their annual leave regularly, as annual leave is considered a public-order right related to health and safety.

• Carried-over PTO cannot be replaced by cash compensation except upon termination of employment. 

• Internal policies may further regulate carryover, such as deadlines or caps, provided they are not less favorable than the statutory minimum.

• If the employer does not wish to allow PTO carryover, this must be clearly communicated to employees in advance, and employees may be formally required to take their accrued leave before the end of the calendar year.

Turkey

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: PTO days do not expire

United Arab Emirates

• PTO carry-over allowed: Yes

• Maximum number of PTO days: A maximum of 50% of annual leave can be carried over

• PTO days expire: March 31 of the following year

United Kingdom

• PTO carry-over allowed: Yes

• Maximum number of PTO days: At the discretion of the client

• PTO days expire: At the discretion of the client; 6 months is recommendedThe client determines the carryover rules, and the employee does not have any authority over them.

United States

• PTO carry-over allowed: Yes, depending on state, city, etc.

• Maximum number of PTO days: See rules below

• PTO days expire: Compliance requirements in the U.S. vary significantly by city, state, industry, and employer size, and they can change at any time. Please reach out to with support@remofirst.com to confirm on a case-by-case basis.

Vietnam

• PTO carry-over allowed: Yes, but not automatic

• Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement

• PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement

Zimbabwe

• PTO carry-over allowed: Yes

• Maximum number of PTO days: No limit on the number of PTO days that can be carried over

• PTO days expire: PTO days do not expire